A84410 A8 Ruling Active

The tariff classification of Ceramic Pot Candle Style# 008-966175 from Taiwan

Issued June 28, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3406.00.0000

Headings: 3406

Product description

The ceramic pot measure 2 inches in length and 3 inches diameter. Each candle is individually wrapped in cellophane and tied with a pink bow. Based on use, it is our opinion that the Candle conveys the essential character (GRI# 3(b)).

CBP rationale

The applicable subheading for the ceramic pot candle Style# 008-966175 will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for candles, tapers, and the like.

Full text

NY A84410 June 28, 1996 CLA-2-34:RR:NC:FC:236 A84410 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Cyndi Bergamini CSI Industries, Inc. 450 Winks Lanes Bensalem, PA 19020 RE: The tariff classification of Ceramic Pot Candle Style# 008-966175 from Taiwan Dear Ms. Bergamini: In your letter dated June 3, 1993 you requested a tariff classification ruling. The sample submitted is a candle which has been poured into a rose embossed ceramic pot. The ceramic pot measure 2 inches in length and 3 inches diameter. Each candle is individually wrapped in cellophane and tied with a pink bow. Based on use, it is our opinion that the Candle conveys the essential character (GRI# 3(b)). The applicable subheading for the ceramic pot candle Style# 008-966175 will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for candles, tapers, and the like. The rate of duty will be 3.5 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist V. Gualario at 212-466-5744. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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